Accounting Program
Accounting Program
Accounting Program
Accreditation
The Bachelor of Business Administration in Accounting degree program is accredited by the International Accreditation Council for Business Education (IACBE) until 2025.
Prospectus
The Bachelor of Business Administration in Accounting (BBAA) degree is for students interested in professional careers in the accounting field. Students may find job opportunities in auditing, financial planning, consulting, and technical accounting. Jobs in accounting are found in public accounting, private accounting, all levels of government and not-for-profit accounting.
The BBAA Program stresses technical skills that support the four key areas of accounting: audit, cost, government, and tax. Emphasis is given to knowing how financial data are assembled and integrated into a set of financial statements, understanding techniques and procedures, and using accounting computer applications.
Learning Outcomes
Successful students will:
- Demonstrate leadership in the accounting/ business environment.
- Demonstrate critical thinking and the ability to gather and synthesize information for accounting/business management problems.
- Identify and analyze ethical problems that occur in the accounting/business environment.
- Demonstrate competency in the application of accounting principles and concepts for local, regional, and global environments.
- Demonstrate the ability to communicate relevant financial and non-financial information effectively.
- Demonstrate competency in information technology for the accounting/business environment.
Requirements for Continuing BBAA Students
Students who declare a BBAA major are required to:
- Pass the Accounting Major Competency Exam as part of the prerequisites for BA-300.
- Maintain a cumulative GPA of 3.0 or higher in the Accounting major requirements and an overall GPA of 3.0 or higher.
PROGRAM REQUIREMENTS (124 credit hours)
| Description | Credit Hours |
|---|---|
| General Education | 47 |
| BBAA Foundations | 47* |
| BBAA Major Requirements | 30 |
| Total Credit Hours | 124 |
*Note: It is School policy and a business accreditation standard that at least 50% of the BBAA Foundation and BBAA Major components must be earned at the University of Guam. BBAA advisement sheet can be found here.
General Education (47 credit hours)
The BBAA degree program requires students to complete 47 semester credit hours of General Education. While there are many choices among the General Education courses offered, it is strongly recommended that BBAA students include the following courses as part of their General Education requirements. (See General Education Student Advisement Sheet.)
Tier I: Core Foundation
|
Course |
Course Title |
Credits |
Term Offered |
| CT101 | CRITICAL THINKING + This is an interdisciplinary foundation course in critical thinking. Students learn
how to analyze, critically evaluate and construct arguments, detect common fallacies
in reasoning, and propose logical and creative solutions to complex problems. Critical
thinking skills are valuable in all disciplines and will benefit students in academic
contexts and in life. Corequisites: EN109 or the equivalent.
|
3 credit hours | FALL/SPRING/ALL YEARS |
| MA110 | BASIC MATHEMATICAL APPLICATIONS + This course explores the world of mathematical application for the management, life,
and social sciences. It covers linear, quadratic, polynomial, exponential and logarithmic
function and their applications to finance and economics. This course also provides
an introduction to solving systems of linear equations, matrix operations, and a graphical
treatment of linear programming. This course satisfies the GE requirement, but does
not satisfy any prerequisite for higher level mathematics courses. It is intended
for those students who have no further needs in mathematics. Prerequisite: Grade of
C or better in MA-085b or MA-089, completed within the previous 3 semesters, or placement.
|
3 credit hours | FALL/SPRING/ALL YEARS |
| EN110 | FRESHMAN COMPOSITION + This is a basic college composition course. Emphasis is on constructing grammatical
sentences in standard written English, on developing unified paragraphs employing
appropriate principles of organization, on developing papers employing appropriate
principles of organization, and upon improving skills in critical reading of non-fiction
prose. EN110 must be completed with a grade of "C" or better before taking EN111.
Grades are A, B, C, D, F, I or NC. Prerequisites: Completion of EN109 or test out.
|
3 credit hours | FALL/SPRING/ALL YEARS |
| CO210 | FUNDAMENTALS OF COMMUNICATION + This course introduces students to public speaking and person-to-person communication,
as well as to group and intercultural communication. Students learn about basic speech
preparation and delivery, as well as effective communication skills suited to the
people with whom they interact in a variety of everyday contexts. Oral presentations
may include demonstrative, informative, and/or persuasive speeches of 6-8 minutes
in length. Prerequisites: EN110 placement.
|
3 credit hours | FALL/SPRING/ALL YEARS |
| EN111 | WRITING FOR RESEARCH + In this course, students are introduced to the conversation model of scholarship and
to the work of composing academic research from topic development to final edit. This
course emphasizes the development and advancement of information literacy skills for
the purpose of acquiring knowledge of and cultivating a practice for conducting academic
research and composing research-related documents such as annotated bibliographies
and research manuscripts. Throughout the course, students learn to skillfully navigate
information systems to access both print and electronic sources of information related
to their research endeavor, with special attention on ethical and legal use of information
in their academic research processes and research products. Prerequisite: EN110 with
a grade ''C'' or better. REVISED AS APPROVED 042116
|
3 credit hours | FALL/SPRING/ALL YEARS |
Tier II: Diversity Foundation
|
Course |
Course Title |
Credits |
Term Offered |
| PA233 | IMPACT OF GOVERNMENT REGULATORY ADMINISTRATION ON BUSINESS + This course offers an overview and rationale of public policies and administrative
regulations as applied to the private sector, analysis and implementation of public
policies/regulations; substantive, methodological and practical problems and issues
of public policies and regulatory administration toward business by Federal, State
and Local government, and governments in the Asian-Pacific region.
|
3 credit hours | FALL/SPRING/ALL YEARS |
| Recommended | Course | Credits |
|---|---|---|
| Science & Math | Any | 4 |
| Creative & Expressive Arts | Any | 3 |
| Cultural Perspectives | Any | 3 |
Choice of One
|
Course |
Course Title |
Credits |
Term Offered |
| PY101 | GENERAL PSYCHOLOGY + This course provides an introduction to the basic principles of psychology, to methods
for research in psychology, and to key finding from its subfields. Topics include
the biological bases of behavior sensation and perception, consciousness and altered
states, learning, human memory, problem-solving, motivation and emotion, development
across the life span, personality, stress and coping, psychological disorders, psychotherapy,
and social behavior.
|
3 credit hours | FALL/SPRING/ALL YEARS |
| SO101 | INTRODUCTION TO SOCIOLOGY + This course is a study of human society, its diversity, its nature, structure, and
processes including foundations of culture, social interaction, social controls, social
change and cross-cultural relations. Special emphasis is given to social processes
in Micronesia and the Western Pacific.
|
3 credit hours | FALL/SPRING/ALL YEARS |
Tier II: Uniquely UOG
| Recommended | Course | Credits |
|---|---|---|
| Language | Any | 4 |
| Regional | Any | 3 |
Tier II: Direction Building
|
Course |
Course Title |
Credits |
Term Offered |
| BA110 | PRINCIPLES OF ECONOMICS + This course introduces the principles, terminology and fundamental concepts of microeconomics
and macroeconomics. It is a foundation for understanding the scope and methods of
the economic perspective applied to issues faced by modern capitalist societies. Topics
include the role of economics in society, the structure of economic activity, the
behavior of firms and households in a market economy, the role of government and institutions
of public policy in the United States. Relevant examples from Guam, Micronesia and
the Pacific Rim will be explored. Prerequisites: MA110.
|
3 credit hours | FALL/SPRING/ALL YEARS |
| BA180 | BUSINESS ESSENTIALS + This course is designed to increase student awareness of business programs and the
business professions. It is required for all entering students intending to pursue
a BBAA or BBA degree. This course is designed to help students get the most out of
their academic experience by offering ongoing orientation to business studies, business
professionals, professional requirements and expectations, success skills, and career
planning. This course will cover the practical applications of a business degree including
how to prepare a portfolio, and a professional resume. Co-requisite: EN-110 and CO-210.
|
3 credit hours | FALL/SPRING/ALL YEARS |
| PA205 | DATA AND STATISTICS FOR BUSINESS AND GOVERNMENT + This course is an introduction to the modern theory and methodology of statistics,
which are then reinforced by using a scientific approach combined with a statistical
software to solve problems relevant to business, economics and public administration.
The course is ideal as a prerequisite for taking BA310 (Applied Statistics for Business
and Economics) or PA305 (Data Analysis in Public Administration). Prerequisites: BA110
and MA110 or higher with a grade of C or better in both courses.
|
3 credit hours | FALL/SPRING/ALL YEARS |
Tier III: Capstone Experience
|
Course |
Course Title |
Credits |
Term Offered |
| BA480 | BUSINESS STRATEGY AND POLICY + This course is the capstone of the Bachelor of Business Administration (BBA) degree
program, integration concepts and skills learned in the BBA Foundation and BBA pathways.
Strategic business problems are examined from executive management and firm perspectives.
Prerequisite: BA483, Graduating Senior and Instructor's consent.
|
3 credit hours | FALL/SPRING/ALL YEARS |
Foundations Courses (47 credit hours)
Students must earn a grade of “C” or better for each course in the BBAA Foundation and Major requirements as well as maintain a cumulative 3.0 GPA or higher in the Accounting major requirements and an overall GPA of 3.0 or higher. Declared BBAA majors are required to pass the Accounting Major Competency Exam as part of the prerequisites for BA300 to continue in the BBAA program. Students must meet with their Accounting advisor to schedule taking this exam.
Required Courses
|
Course |
Course Title |
Credits |
Term Offered |
| BA200 | PRINCIPLES OF FINANCIAL ACCOUNTING + The first semester covers basic accounting principles of financial accounting and
techniques within a framework of sound modern theory. Prerequisite: BA130 or BA230
or BA131 and MA110 or MA115 or MA161a/b or MA165 with a C grade or better.
|
3 credit hours | FALL/SPRING/ALL YEARS |
| BA201 | PRINCIPLES OF MANAGERIAL ACCOUNTING + This course covers fundamental accounting principles for partnerships and corporations;
introduction to management accounting and cost accounting practice work is included
to meet current trends in technology. Prerequisite: BA200 with a C grade or better.
|
3 credit hours | FALL/SPRING/ALL YEARS |
| BA220 | BASIC BUSINESS FINANCE + This course covers the finance function in business; procurement and utilization of
funds; costs and problems associated with acquiring funds; forecasting profits gained
through their use; and the organization necessary to carry out the finance function
in business. Prerequisites: BA201 and BA210 or MA151 or PA205 with a C grade or better
in both courses.
|
3 credit hours | FALL/SPRING/ALL YEARS |
| BA230 | DATA PROCESSING AND DATA ADMINISTRATION WITH MAC APPLICATION + This course develops skills in the areas of spreadsheets, database management and
cloud computing. Prerequisites: MA110 or MA115 or MA161a/b or MA165 with a C grade
or better.
|
3 credit hours | FALL ONLY/ODD YEARS |
| BA240 | MANAGEMENT OF ORGANIZATIONS + This course is the study of the nature of business organizations and the functions
of the manager within the organization. It also introduces theories and concepts underlying
domestic and global management. Students are introduced to case analysis as a method
for analyzing business and management issues. Prerequisite: BA180 for students following
catalog years 2018-19 and thereafter.
|
3 credit hours | FALL/SPRING/ALL YEARS |
| BA260 | FUNDAMENTALS OF MARKETING + This course covers the principles, practices, and concepts involved in the performance
of business activities, which direct the transfer of goods and the acquisition of
services from producer to consumer or user. Included are the study of marketing functions
and institutions; activities having to do with effecting change in ownership and possession
of goods and services; and the study of applied economics relating to the creation
of time, place and possession utility.
|
3 credit hours | FALL/SPRING/ALL YEARS |
| BA409 | SPECIAL STUDIES IN ACCOUNTING + The integration of concept and skills related to financial and managerial accounting
and analysis, and the ability to make sound professional judgements. Prerequisites:
BA-305, BA-400, and BA-402 with a grade "C" grade or better.
|
3 credit hours | FALL/SPRING/ALL YEARS |
| BA310 | APPLIED STATISTICS FOR BUSINESS DECISION + This course provides advanced concepts in the modern theory and methodology of statistics
as applied to business and economics. It builds upon fundamental statistics and the
use of spreadsheet software, emphasizing their application to business decisions-making
and problem solving. The course is the second in a series of two required BBA Foundation
courses, the first being one of the following PA205 Basic Statistics for Business
and Economics, MA151 Introductory Statistics, or PA205 Data and Basic Statistics for
Government Business. Prerequisites: BA240 and PA205 or MA151 with a C grade or better
in both courses.
|
3 credit hours | FALL/SPRING/ALL YEARS |
| BA334 | BUSINESS ANALYTICS + This course covers the fundamental concepts and tools needed to understand the emerging
role of business analytics in organizations. It discusses the application of basic
business analytics tools in a spreadsheet environment, and how to effectively use
and interpret analytic models and results for making better business decisions. Prerequisites:
BA-131 or BA-230, and any one of the following: PA-205 BA-210 or MA-151. For BBA Major,
prerequisites: BA-131 and any one of the following PA-205, BA-210 or MA-151.
|
3 credit hours | SPRING ONLY/EVEN YEARS |
| BA410 | MANAGERIAL ECONOMICS + This course covers phases of business economics most useful to managers of organizations:
defining goals, measuring and forecasting demand, costs, and competition. Prerequisite:
BA310 with a C grade or better.
|
3 credit hours | FALL/SPRING/ALL YEARS |
| BA440 | ORGANIZATIONAL BEHAVIOR + This course examines psychological aspects of management; analysis of behavior patterns
in organizational relationships; integration of individuals and groups into effective,
efficient- organizational structures. Prerequisites: BA240 and SO101 or PY101.
|
3 credit hours | FALL/SPRING/ALL YEARS |
| LW442 | LAW AND ETHICS IN BUSINESS AND GOVERNMENT + This course examines the rules of law governing business transactions. Topics covered
include the American legal system: definitions, classifications, and sources of law;
court systems and procedures; tort laws; laws of contract: essentials of enforceable
agreements, operation, and discharge; law of sales; and the Uniform Commercial Code.
|
3 credit hours | FALL/SPRING/ALL YEARS |
| LW443 | BUSINESS LAW II + This course covers law of agency and employer-employee relations including rights
and liabilities of parties, and the termination of relationships; law of business
organization: sole ownership, partnerships, and corporations; laws of negotiability,
negotiations and discharge and debtors, creditors and bankruptcy. Prerequisite: LW442
with a C grade or better.
|
3 credit hours | FALL/SPRING/ALL YEARS |
| BA483 | BUSINESS PROFESSIONAL AND CAREER DEVELOPMENT + This hybrid, two-credit course provides additional professional development in business
fundamentals as well as tools for career development. The course offers online course
evaluation and academic leveling modules that refresh, bolster and evaluate student
learning in the fundamental business skills of accounting, business statistics, finance,
human resources, marketing and operations management. The course provides a variety
of practical and challenging career exercises that explore career choice and prepare
students for managing their careers. Prerequisites: BA220, BA260, BA-310 and BA241
or BA440; Senior
|
2 credit hours | FALL/SPRING/ALL YEARS |
| BA480 | BUSINESS STRATEGY AND POLICY + This course is the capstone of the Bachelor of Business Administration (BBA) degree
program, integration concepts and skills learned in the BBA Foundation and BBA pathways.
Strategic business problems are examined from executive management and firm perspectives.
Prerequisite: BA483, Graduating Senior and Instructor's consent.
|
3 credit hours | FALL/SPRING/ALL YEARS |
Choice of One
|
Course |
Course Title |
Credits |
Term Offered |
| BA347 | LEADERSHIP AND COLLABORATION IN ORGANIZATIONS AND SOCIETY + The course integrates personal leadership with collaboration and networking for organizational
performance and societal gain. The course strengthens practical leadership and collaborative
skills. Prerequisite: BA240 for BBA majors or PA210 for PA majors.
|
3 credit hours | FALL/SPRING/ALL YEARS |
| PA347 | LEADERSHIP AND COLLABORATION IN ORGANIZATIONS AND SOCIETY + The course integrates personal leadership with collaboration and networking for organizational
performance and societal gain. The course strengthens practical leadership and collaborative
skills. Prerequisites: BA240 (for BBA majors) or PA210 (for PA majors).
|
3 credit hours | FALL/SPRING/ALL YEARS |
Major Courses (30 credit hours)
Required Courses
|
Course |
Course Title |
Credits |
Term Offered |
| BA300 | INTERMEDIATE ACCOUNTING I + Intermediate accounting provides technical knowledge in regard to the application
of conceptual accounting knowledge to specific practice circumstances and the understanding
of a wide scope and range of accounting topics. Prerequisite: BA201 with a C grade
or better, Instructor's consent, and pass the Accounting Major Competency Exam.
|
3 credit hours | FALL/SPRING/ALL YEARS |
| BA301 | INTERMEDIATE ACCOUNTING II + Provides technical knowledge in regard to the application of conceptual accounting
knowledge to specific practice circumstances and the understanding of a wide scope
and range of accounting topics. Prerequisite: BA300 with a C grade or better.
|
3 credit hours | FALL/SPRING/ALL YEARS |
| BA304 | INCOME TAXATION + This course covers federal income taxation that pertains to individuals, corporations,
partnerships, and estates and trusts. Particular emphasis is given to areas of gross
income, deductions and credits. Prerequisites: BA300 with a C grade or better.
|
3 credit hours | FALL/SPRING/ALL YEARS |
| BA305 | COST AND MANAGERIAL ACCOUNTING + This is a study of the fundamental managerial and cost accounting concepts and their
application to the planning and control of the firm. Topics include cost accounting,
budgeting, cost allocation, capital budgeting, and introduction to modern concepts
like ABC, JIT and cost of quality. Prerequisite: BA300 with a C grade or better.
|
3 credit hours | FALL/SPRING/ALL YEARS |
| BA400 | ADVANCED ACCOUNTING + This course covers accounting principles and procedures peculiar to specialized areas
such as partnerships, combinations, consolidations, foreign transactions and operations,
and securities exchange commission reporting. Prerequisites: BA301 with a C grade
or better.
|
3 credit hours | FALL/SPRING/ALL YEARS |
| BA401 | GOVERNMENT ACCOUNTING + This course covers state and local accounting, non-profit accounting, accounting for
grant monies, and federal accounting. Government accounting is different from commercial
accounting, as this course will provide the student with a working knowledge of all
echelons of governmental accounting within the United States. Prerequisite: BA301
with a C grade or better.
|
3 credit hours | FALL/SPRING/ALL YEARS |
| BA402 | ACCOUNTING SYSTEMS + This course analyzes of theoretical models illustrating structure design and installation
of specific accounting systems, emphasizing computer applications. Prerequisites:
BA301, BA305 and BA334 with a C grade or better in all 3 courses.
|
3 credit hours | FALL/SPRING/ALL YEARS |
| BA403 | AUDITING I + This is an introduction to auditing theory and the techniques used in examination
and verification of financial statements. Prerequisite: BA402 with a C grade or better.
|
3 credit hours | FALL/SPRING/ALL YEARS |
| BA405 | ACCOUNTING INTERNSHIP + The course prepares students for entering the accounting profession by providing them
with practical experience with an accounting firm, industry firm, government, or not-for-profit
organizations. The course is designed for graduating seniors who have demonstrated
proficiency in the foundation and major coursework required of the accounting program.
Prerequisite: Instructor?s consent and graduating senior.
|
3 credit hours | FALL/SPRING/ALL YEARS |
| BA406 | ETHICS FOR THE ACCOUNTANT + This course is designed to provide accounting professionals and intensive treatment
of post-Sarbanes-Oxley ethics (also post Enron-WorldCom era). Prerequisite: Graduating
Senior and Instructors consent.
|
3 credit hours | FALL/SPRING/ALL YEARS |
Division Chair
Program Faculty
Crisostomo-Muña T. Doreen
Office Location: Mailing Address:
Expertise
Suez-Sales G. Martha
Office Location: Mailing Address:
Expertise